Pengaruh Green Innovation, Eco-Efficiency Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2021-2023

Abstract

This study aims to analyze the effect of Green Innovation, Eco-Efficiency, and Carbon Emission Disclosure on company value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The background of this study is based on the increasing awareness of the environmental impact of the industry, especially greenhouse gas emissions, which affect the reputation and value of the company. The research method used is a quantitative approach with regression analysis to test the relationship between these variables. The results of the study indicate that Green Innovation and EcoEfficiency do not have a significant effect on company value, while Carbon Emission Disclosure has a significant effect on company value. This finding indicates that transparency in disclosing carbon emissions is an important factor in increasing investor confidence and company value. This study is expected to provide insight for companies in strengthening emission disclosure practices and provide policy recommendations for the government to support sustainability in the food and beverage industry sector